CELIDEX: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CELIDEX
Largest movements
- Cash +€29,021
up €29,021 (+25.1%), from €115,468 to €144,489
mainly Net result for the year (+€41,694) and Depreciation (+€13,254)
- Tangible fixed assets +€5,862
up €5,862 (+14.6%), from €40,184 to €46,046
of which Plant, machinery and equipment: +€14,045
- Receivables within one year +€3,579
new in 2025: €3,579
of which Trade receivables: +€3,365
- Profit (loss) carried forward +€41,694
up €41,694 (+16.2%), from €257,337 to €299,032
- Debts after one year -€5,246
no longer reported in 2025 (was €5,246)
- Gross operating margin -€6,307
down €6,307 (-8.1%), from €78,086 to €71,780
- Taxes -€1,800
down €1,800 (-10.2%), from €17,570 to €15,770
- Depreciation -€883
down €883 (-6.2%), from €14,137 to €13,254
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,152 | €345,328 | +€40,176 | +13.2% |
| Fixed assets | 21/28 | €189,684 | €195,546 | +€5,862 | +3.1% |
| Tangible fixed assets | 22/27 | €40,184 | €46,046 | +€5,862 | +14.6% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €508 | €14,553 | +€14,045 | +2,763% |
| Furniture and vehicles | 24 | €39,676 | €31,493 | -€8,183 | -20.6% |
| Financial fixed assets | 28 | €149,500 | €149,500 | = | 0.0% |
| Current assets | 29/58 | €115,468 | €149,782 | +€34,314 | +29.7% |
| Amounts receivable within one year | 40/41 | - | €3,579 | +€3,579 | |
| Trade receivables | 40 | - | €3,365 | +€3,365 | |
| Other amounts receivable | 41 | - | €214 | +€214 | |
| Cash at bank and in hand | 54/58 | €115,468 | €144,489 | +€29,021 | +25.1% |
| Deferred charges and accrued income | 490/1 | - | €1,714 | +€1,714 | |
| Total equity and liabilities | 10/49 | €305,152 | €345,328 | +€40,176 | +13.2% |
| Equity | 10/15 | €265,394 | €307,088 | +€41,694 | +15.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €257,337 | €299,032 | +€41,694 | +16.2% |
| Amounts payable | 17/49 | €39,758 | €38,240 | -€1,518 | -3.8% |
| Amounts payable after more than one year | 17 | €5,246 | - | -€5,246 | |
| Financial debts | 170/4 | €5,246 | - | -€5,246 | |
| Amounts payable within one year | 42/48 | €34,512 | €38,240 | +€3,727 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €6,041 | €5,668 | -€374 | -6.2% |
| Trade debts | 44 | €363 | €972 | +€609 | +168% |
| Suppliers | 440/4 | €363 | €972 | +€609 | +168% |
| Taxes, remuneration and social security | 45 | €26,431 | €29,097 | +€2,666 | +10.1% |
| Taxes | 450/3 | €26,431 | €29,097 | +€2,666 | +10.1% |
| Other amounts payable | 47/48 | €1,678 | €2,504 | +€826 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,137 | €13,254 | -€883 | -6.2% |
| Other operating charges | 640/8 | €1,222 | €1,421 | +€199 | +16.3% |
| Gross operating margin | 9900 | €78,086 | €71,780 | -€6,307 | -8.1% |
| Operating profit (loss) | 9901 | €62,727 | €57,105 | -€5,622 | -9.0% |
| Financial income | 75/76B | €495 | €919 | +€424 | +85.7% |
| Recurring financial income | 75 | €495 | €919 | +€424 | +85.7% |
| Financial charges | 65/66B | €726 | €559 | -€167 | -23.0% |
| Recurring financial charges | 65 | €726 | €559 | -€167 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €62,496 | €57,464 | -€5,031 | -8.1% |
| Income taxes | 67/77 | €17,570 | €15,770 | -€1,800 | -10.2% |
| Profit (loss) for the period | 9904 | €44,925 | €41,694 | -€3,231 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,925 | €41,694 | -€3,231 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.